Liberta Income Statement

Financials in millions JPY. Fiscal year is January - December.

Millions JPY. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Revenue	9,159	8,635	7,087	6,638	5,029	5,110
Revenue Growth (YoY)	10.14%	21.84%	6.76%	31.99%	-1.58%	21.58%
Cost of Revenue	5,429	5,298	4,234	4,037	2,875	2,926
Gross Profit	3,730	3,337	2,853	2,601	2,154	2,184
Selling, General & Admin	3,638	3,171	2,679	2,432	1,903	1,891
Other Operating Expenses	-1	-1	2	1	-	-3
Operating Expenses	3,732	3,265	2,681	2,433	1,903	1,888
Operating Income	-2	72	172	168	251	296
Interest Expense	-40	-29	-18	-16	-7	-14
Interest & Investment Income	-	-	1	-	-	-
Currency Exchange Gain (Loss)	-21	8	9	19	20	-3
Other Non Operating Income (Expenses)	-4	-	-4	28	1	-17
EBT Excluding Unusual Items	-67	51	160	199	265	262
Gain (Loss) on Sale of Assets	-	-	-	1	1	-
Asset Writedown	-1	-	-	-	-	-4
Other Unusual Items	-6	-	-	-	-	-4
Pretax Income	-74	51	160	200	266	254
Income Tax Expense	66	72	49	77	66	98
Earnings From Continuing Operations	-140	-21	111	123	200	156
Net Income to Company	-	-21	111	123	200	156
Minority Interest in Earnings	-	-	-	-9	-	-1
Net Income	-140	-21	111	114	200	155
Net Income to Common	-140	-21	111	114	200	155
Net Income Growth	-	-	-2.63%	-43.00%	29.03%	115.28%
Shares Outstanding (Basic)	30	30	30	30	29	26
Shares Outstanding (Diluted)	30	30	30	30	29	26
Shares Change (YoY)	0.46%	0.44%	-0.03%	1.50%	11.65%	12.93%
EPS (Basic)	-4.68	-0.70	3.74	3.83	6.83	5.91
EPS (Diluted)	-4.68	-0.70	3.74	3.83	6.83	5.91
EPS Growth	-	-	-2.57%	-43.84%	15.48%	90.77%
Free Cash Flow	-	-605	402	-818	416	-150
Free Cash Flow Per Share	-	-20.27	13.53	-27.52	14.20	-5.72
Dividend Per Share	1.800	1.800	1.800	1.800	2.150	1.605
Dividend Growth	-	-	-	-16.28%	33.96%	435.00%
Gross Margin	40.73%	38.65%	40.26%	39.18%	42.83%	42.74%
Operating Margin	-0.02%	0.83%	2.43%	2.53%	4.99%	5.79%
Profit Margin	-1.53%	-0.24%	1.57%	1.72%	3.98%	3.03%
Free Cash Flow Margin	-	-7.01%	5.67%	-12.32%	8.27%	-2.94%
EBITDA	208.5	251	309	258	262	309
EBITDA Margin	2.28%	2.91%	4.36%	3.89%	5.21%	6.05%
D&A For EBITDA	210.5	179	137	90	11	13
EBIT	-2	72	172	168	251	296
EBIT Margin	-0.02%	0.83%	2.43%	2.53%	4.99%	5.79%
Effective Tax Rate	-	141.18%	30.63%	38.50%	24.81%	38.58%
Advertising Expenses	-	709	547	537	370	367

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.